22Employee’s loading—if amounts under agreement more than loading under section 21

22 Employee’s loading—if amounts under agreement more than loading under section 21

22 Employee’s loading—if amounts under agreement more than loading under section 21

(1) An employee’s loading for shift allowances is the total of the amounts the employer pays to the employee as shift allowances for relevant shifts worked by the employee during a relevant period (relevant amounts) if—

(a) there is in force an agreement between, or a practice accepted by, a trade union and the employer of the employee that was in force immediately before 18 December 1987, and

(b) the effect of the agreement or practice is that the relevant amounts are treated as loading for superannuation purposes, and

(c) the total of the relevant amounts is more than the loading determined for the period for the employee in accordance with section 21.

(2) In this section—

trade union means—

(a) an industrial organisation of employees within the meaning of the Industrial Relations Act 1996, or

(b) an association of employees registered as an organisation under the Fair Work (Registered Organisations) Act 2009 of the Commonwealth.